Chapter 3.08
FUNDS*

Sections:

3.08.010    Claims fund – Established.

3.08.020    Claims fund – Transfers from insolvent fund.

3.08.030    Cumulative reserve fund – Established.

3.08.040    Cumulative reserve fund – Deposits.

3.08.050    Cumulative reserve fund – Expenditures – Limited.

3.08.060    Cumulative reserve fund – Expenditures – Council authority.

3.08.070    Closed.

3.08.080    Closed.

3.08.090    Closed.

3.08.100    Manpower reserve fund – Created.

3.08.110    Manpower reserve fund – Allocation of moneys.

3.08.120    Manpower reserve fund – Expenditure – Use.

3.08.130    Park cumulative reserve fund – Created.

3.08.140    Park cumulative reserve fund – Allocation of moneys.

3.08.150    Park cumulative reserve fund – Expenditure – Use.

3.08.160    Park cumulative reserve fund – Expenditure – Council authority.

3.08.170    Payroll fund – Established – Purpose.

3.08.180    Payroll fund – Allocation of moneys.

3.08.190    Payroll fund – Expenditure.

3.08.200    Payroll fund – Exempt from budgetary appropriations.

3.08.210    Federal shared revenue fund – Created.

3.08.220    Federal shared revenue fund – Allocation of moneys.

3.08.230    Federal shared revenue fund – Expenditure.

3.08.240    Suspense fund – Created.

3.08.250    Suspense fund – Allocation, expenditure of moneys.

3.08.260    Suspense fund – City treasurer’s authority.

3.08.270    Water and sewer capital cumulative reserve fund – Created.

3.08.280    Water and sewer capital cumulative reserve fund – Allocation of moneys.

3.08.290    Water and sewer capital cumulative reserve fund – Expenditures.

3.08.300    Water and sewer fund – Combined.

3.08.310    Closed.

3.08.320    Closed.

3.08.330    Off-street parking/downtown revitalization fund – Created.

3.08.340    Off-street parking/downtown revitalization fund – Allocation of moneys.

3.08.350    Off-street parking/downtown revitalization fund – Expenditures.

3.08.360    Insurance claims and reserve fund created.

3.08.370    Purposes – Source of funds – Expenditures.

3.08.380    Unexpended funds.

3.08.390    Nuisance abatement fund – Established.

*    For provisions on funds, see RCW 35A.33.120 et seq. and RCW 35.21.070 et seq.; for provisions on budgets, see Chapter 35A.33 RCW.

3.08.010 Claims fund – Established.

In accordance with RCW 35.21.085 and 35.21.086, which provide for the creation of certain special funds by the legislative authority of the city or town, a fund to be known as the claims fund is established, into which may be paid moneys from time to time from any funds which are available, and upon which warrants may be issued and paid in payment of claims against the city. The amounts of the city shall be kept so that they show the department or departments and the respective amounts for which the warrant is issued and paid. (Ord. 578 § 1, 1970).

3.08.020 Claims fund – Transfers from insolvent fund.

Transfers from an insolvent fund to the claims fund shall be by warrant. (Ord. 578 § 2, 1970).

3.08.030 Cumulative reserve fund – Established.

There is created a fund which shall be known as the cumulative reserve fund, which fund is created pursuant to the provisions of RCW 35.21.070 et seq. (Ord. 445 § 1, 1964).

3.08.040 Cumulative reserve fund – Deposits.

There shall be deposited in the cumulative reserve fund such appropriations thereto as the city council may make from time to time. (Ord. 445 § 3, 1964).

3.08.050 Cumulative reserve fund – Expenditures – Limited.

Expenditures from the cumulative reserve fund shall be used solely for the purpose of making capital improvements or acquisition of equipment, as distinguished from the payment of expense of maintenance and operation. (Ord. 445 § 4, 1964).

3.08.060 Cumulative reserve fund – Expenditures – Council authority.

All expenditures from the cumulative reserve fund shall either be budgeted or authorized from time to time by a majority vote of the city council. (Ord. 445 § 4, 1964).

3.08.070 Cumulative reserve fund for fire department capital acquisition – Established.

Closed by Ord. 1900. (Ord. 594 § 1, 1970).

3.08.080 Cumulative reserve fund for fire department capital acquisition – Expenditure – Council authority.

Closed by Ord. 1900. (Ord. 594 § 2, 1970).

3.08.090 Cumulative reserve fund for fire department capital acquisition – Expenditure – Uses.

Closed by Ord. 1900. (Ord. 594 § 3, 1970).

3.08.100 Manpower reserve fund – Created.

There is created a fund to be known as the manpower reserve fund. (Ord. 661 § 1, 1972).

3.08.110 Manpower reserve fund – Allocation of moneys.

Moneys appropriated in the 1973 budget and in the budgets for subsequent years shall be allocated to the manpower reserve fund. (Ord. 661 § 2, 1972).

3.08.120 Manpower reserve fund – Expenditure – Use.

All withdrawals from the manpower reserve fund shall be by subsequent ordinance specifically referring to said fund, and such withdrawals may be made to provide funds for specific expenditures or may constitute transfers of funds to other operating funds of the city for disbursements under appropriations made from such other operating funds. Such withdrawals shall be for the purpose of replacing terminated federal wages and salary subsidies. At such time as the city council determines that the moneys in the manpower reserve fund are no longer required for such purpose, they may be used for other city purposes. (Ord. 661 § 3, 1972).

3.08.130 Park cumulative reserve fund – Created.

There is created a fund which shall be known as park cumulative reserve fund, which fund is created pursuant to the provisions of RCW 35.21.070 et seq. (Ord. 519 § 1, 1967).

3.08.140 Park cumulative reserve fund – Allocation of moneys.

There shall be deposited in such fund such appropriations as the city council may make from time to time, together with all gifts specified to be used for the purposes mentioned in BMC 3.08.150. (Ord. 519 § 2, 1967).

3.08.150 Park cumulative reserve fund – Expenditure – Use.

Expenditures from the park cumulative reserve fund shall be used solely for the purpose of acquiring and improving parks and recreational areas, including equipment used in such places, as distinguished from the payment of expenses of maintenance and operation. (Ord. 519 § 3, 1967).

3.08.160 Park cumulative reserve fund – Expenditure – Council authority.

All expenditures from the park cumulative reserve fund shall either be budgeted or authorized from time to time by a majority vote of the city council. (Ord. 519 § 4, 1967).

3.08.170 Payroll fund – Established – Purpose.

There is created a fund which shall be known as payroll fund, which fund is created for the purpose of handling all payrolls through one fund. (Ord. 471 § 1, 1965).

3.08.180 Payroll fund – Allocation of moneys.

There shall be transferred to such payroll fund from the current fund, water fund, sewer fund, street fund and any other fund from which payroll may be paid the exact amount of gross payroll from each fund each month. (Ord. 471 § 2, 1965).

3.08.190 Payroll fund – Expenditure.

Expenditures from the funds designated in BMC 3.08.180 shall be used solely for payroll purposes. (Ord. 471 § 3, 1965).

3.08.200 Payroll fund – Exempt from budgetary appropriations.

The payroll fund is established for accounting convenience only and will not appear in budgetary appropriations. (Ord. 471 § 4, 1965).

3.08.210 Federal shared revenue fund – Created.

There is established a fund to be known as the federal shared revenue fund. (Ord. 659 § 1, 1972).

3.08.220 Federal shared revenue fund – Allocation of moneys.

All funds received by the city from the federal government under the State and Local Fiscal Assistance Act of 1972 are to be deposited in the federal shared revenue fund. (Ord. 659 § 2, 1972).

3.08.230 Federal shared revenue fund – Expenditure.

Moneys shall be disbursed from the federal shared revenue fund as appropriated therefrom in the final budget of the city for the calendar year 1973, and subsequent years, or as appropriated by specific ordinances or a combination thereof; and in any event, expenditures of moneys from the federal shared revenue fund are to be made for priority expenditures as defined in the State and Local Fiscal Assistance Act of 1972 and the federal regulations promulgated thereunder. Appropriations from the federal shared revenue fund may be made to any other fund of the city for disbursements under appropriations made from such other operating funds; provided, that such transfer is to be made by ordinance. (Ord. 659 § 3, 1972).

3.08.240 Suspense fund – Created.

There is established a fund to be known as the suspense fund. (Ord. 630 § 1, 1972).

3.08.250 Suspense fund – Allocation, expenditure of moneys.

All funds coming into the hands of the city which do not constitute revenues or funds of the city shall be deposited and paid out of this suspense fund. (Ord. 630 § 2, 1972).

3.08.260 Suspense fund – City treasurer’s authority.

The individual holding the office of city treasurer shall be custodian of the suspense fund and the disbursements therefrom, and shall maintain books and records which shall be available for inspection by any interested parties. (Ord. 630 § 3, 1972).

3.08.270 Water and sewer capital cumulative reserve fund – Created.

There is created a fund which shall be known as water and sewer capital cumulative reserve fund, which fund is created pursuant to the provisions of RCW 35.21.070 et seq. (Ord. 556 § 1, 1969).

3.08.280 Water and sewer capital cumulative reserve fund – Allocation of moneys.

There shall be deposited in such fund all latecomer charges for connection to the water and sewer systems, which charges are provided by ordinances of the city, together with all gifts specified to be used for the purposes mentioned in BMC 3.08.290, until the fund created in BMC 3.08.270 amounts to $100,000, at which time the city council may, but need not, require that such charges continue to be deposited to this fund. (Ord. 556 § 2, 1969).

3.08.290 Water and sewer capital cumulative reserve fund – Expenditures.

Appropriations for expenditures from the fund created in BMC 3.08.270 shall be limited to capital requirements of the water and sewer system of the city and for the retirement or prepayment of bonded indebtedness of the water and sewer system, but in no event shall be used for expenses of maintenance and operation of the water or sewer system. (Ord. 556 § 3, 1969).

3.08.300 Water and sewer fund – Combined.

Effective for the calendar year 1973, and succeeding years, the water fund and sewer fund are deleted as separate funds and there is created a water and sewer fund. (Ord. 657 § 1, 1972).

3.08.310 Aid and rescue car donation fund – Created – Donations.

Closed by Ord. 1900. (Ord. 854 § 1, 1977).

3.08.320 Aid and rescue car donation fund – Expenditures.

Closed by Ord. 1900. (Ord. 854 § 2, 1977).

3.08.330 Off-street parking/downtown revitalization fund – Created.

There is established a fund to be known as the off-street parking/downtown revitalization fund. (Ord. 1134 § 1, 1984).

3.08.340 Off-street parking/downtown revitalization fund – Allocation of moneys.

There shall be deposited in such fund one-half of the gross proceeds from business license fees, together with such appropriations as the city council may make from time to time. (Ord. 1134 § 2, 1984).

3.08.350 Off-street parking/downtown revitalization fund – Expenditures.

Expenditures from the off-street parking/downtown revitalization fund shall be used solely for acquiring, maintaining, and developing municipal off-street parking facilities or for activities to promote the revitalization of the downtown area of Bothell. (Ord. 1134 § 3, 1984).

3.08.360 Insurance claims and reserve fund created.

Special fund to be known as the “insurance claims and reserve fund No. 502” is hereby established for the purpose of consolidating all insurance premiums, funds for all claims and reserves into a single fund. (Ord. 1397 § 1, 1990).

3.08.370 Purposes – Source of funds – Expenditures.

Moneys deposited into the fund created by BMC 3.08.360 shall be such sums as are transferred and/or appropriated into said fund by the city council in the annual budget or such other transfer of moneys as may be authorized from time to time. Expenditures from the fund shall be made only for city-wide insurance premiums, brokerage fees and insurance related claims and expenses, including self-insured claims. (Ord. 1397 § 2, 1990).

3.08.380 Unexpended funds.

Any expended funds remaining in the insurance claims and reserve fund No. 502 at the end of any budget year shall not be transferred to the general fund or otherwise lapse, rather said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in BMC 3.08.370, unless otherwise directed by ordinance of the city council. (Ord. 1397 § 3, 1990).

3.08.390 Nuisance abatement fund – Established.

A.    There is created a fund, which shall be known as the nuisance abatement fund, which fund is created for the purpose of funding nuisance abatement by the city under all provisions of the code, including, but not limited to, Chapters 8.24 and 20.04 BMC.

B.    The amount of initial funding for the nuisance abatement fund will be $25,000. The source of this initial funding shall be the general fund.

C.    Money collected from nuisance abatement actions, including but not limited to fines, penalties, costs and attorney fees, will be deposited into the nuisance abatement fund. (Ord. 1864 §§ 1 – 3, 2001).